I’ve noticed that there are two anchors for a post:
p110706 and post110706
<div class='spTopicPostSection spOdd spType-Admin spRank-admin spSpecialRank-sp-master' id='post110706'> <a id='p110706'></a>
Link anchors generated by sp_build_url use p110706. I’ve had reports that such anchors don’t work in IE8 (apparently due to a bug whereby an empty tag isn’t properly recognized as an anchor). The bigger question, though: do we need both anchors? Could we do without the empty <a> tag and just go with post110706 in the div?